BWBV0001313
Geldig vanaf 31-12-2018
Artikel 30
Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. The competent authorities of the States may by mutual agreement settle the mode of application of Articles 10, 11 and 12.
2. The competent authorities of each of the States, in accordance with the practices of that State, may prescribe regulations necessary to carry out other provisions of this Convention.
3. It is understood that:
a) where under the provisions of this Convention a resident of the Netherlands is exempt or entitled to relief from Danish tax, similar exemption or relief shall be applied to the undivided estate of a deceased person insofar as one or more of the beneficiaries are residents of the Netherlands;
b) for the purposes of Article 23, the Danish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is a resident of the Netherlands, be regarded as tax on the income of such beneficiary.
2. The competent authorities of each of the States, in accordance with the practices of that State, may prescribe regulations necessary to carry out other provisions of this Convention.
3. It is understood that:
a) where under the provisions of this Convention a resident of the Netherlands is exempt or entitled to relief from Danish tax, similar exemption or relief shall be applied to the undivided estate of a deceased person insofar as one or more of the beneficiaries are residents of the Netherlands;
b) for the purposes of Article 23, the Danish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is a resident of the Netherlands, be regarded as tax on the income of such beneficiary.
- Citeren als
- Art. 30
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001313
- Officiële bron
- wetten.overheid.nl